USA V. RODRIGO LOZANO – Memorandum Opinion Invites Further Analysis

USA V. RODRIGO LOZANO (9th Cir. 2019) 17-50127 This 3-page opinion for a form of tax related fraud charged a violation of 18 U.S. Code §286, rather than the more often seen 18 U.S.C. § 371. The points that the defendant raised on appeal seemed instantly fatally dismissed as based upon grounds that are knownContinue reading “USA V. RODRIGO LOZANO – Memorandum Opinion Invites Further Analysis”

Full Disclosure

9th Cir. Unpublished Case Indicating Full Disclosure as a Prerequisite to use of a “following in good faith” exception to “willful intent.” (9/11/2019) USA V. Walter Prezioso (9th Cir. 2019) Unpublished, No.18-50056. (http://cdn.ca9.uscourts.gov/datastore/memoranda/2019/07/25/18-50056.pdf) Full Disclosure was set up in a jury instruction as a prerequisite to a “following in good faith” exception to ” willfulContinue reading “Full Disclosure”

Civil Effect

9th Cir. Case with Tax Evasion Effect (9/8/2019) USA V. JOSEPH SHAYOTA (9th Cir. 2019) (No.17-10270-08/19/2019)(http://cdn.ca9.uscourts.gov/datastore/opinions/2019/08/19/17-10270.pdf) This case answers the question of whether a defendant’s civil record testimony can be introduced in a subsequent criminal trial. Defendants objected to the use of their civil trial depositions in their criminal case. The two element rule thatContinue reading “Civil Effect”

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